Research on Coal Enterprises Activity-Based Costing Accounting Model Based on ERP

Yan-hui Hou (), Min Hao (), Wei Wang (), Hong-tao Yue () and Yong-jun Ding ()
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Yan-hui Hou: ShanDong University of Science and Technology
Min Hao: ShanDong University of Science and Technology
Wei Wang: ShanDong University of Science and Technology
Hong-tao Yue: Xinglongzhuang Coal Mine
Yong-jun Ding: Wanfu Coal Mine

Chapter Chapter 37 in The 19th International Conference on Industrial Engineering and Engineering Management, 2013, pp 337-343 from Springer

Abstract: Abstract Enterprise Resource Planning (ERP) and Activity-Based Costing (ABC) have the different management fields, but they still have the basis for integration, such as the same costing objects, ideas for cost management and management purposes. In this study, based on the system integration thinking and basic concepts of ERP and ABC, the theoretical and practical integration model and framework (based on J2EE platform and web service) of them was constructed. Furthermore, the ABC accounting model of coal enterprises was discussed. This study worked out a new feasible method for ABC accounting in coal enterprises.

Keywords: Activity-based costing management; ERP; Integration; Accounting model; Web service (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1007/978-3-642-38433-2_37

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